Scrutton Bland Construction Newsletter - Winter 2021

Welcome to our Winter 2021 edition of Construction

We are excited to welcome you to the Winter edition of our Construction newsletter. Our team at Scrutton Bland are here to help you navigate through the ever changing landscape, keep you informed about new regulations and assist you with all aspects of tax, accounting and insurance which relate to this sector. T he construction sector was initially one of the worst hit sectors when the pandemic first struck with only essential construction projects initially continuing. The sector shrunk by 40% at this time, and needless to say it has been trying to play catch up ever since with demand showing no indication of slowing down soon. The stamp duty holiday introduced to keep the economy moving in the 2020 budget resulted in an explosion of activity in the residential property market, and many took this as an

Ben Cussons

The shadow of the Grenfell tragedy looms large, and in October’s budget the government announced a new tax to be imposed on the largest property developers, with the amounts collected to be ringfenced in order to finance the removal and replacement of unsafe cladding. On page 10 we examine exactly what this means for developers, and who is going to be affected. We close this edition on page 8 with a focus on a stunning development recently completed on the Southend Sea Front which is not to be missed if you are ever in the area. We hope that you enjoy this edition of our Construction Newsletter, and if you want to discuss any of the points raised or alternatively if there are any specific topics you would like covered in future issues, please get in touch with your usual Scrutton Bland contact.

opportunity to delve into the world of property development. We detail on page 6 the complex rules around the VAT rates applicable when developing or constructing a new residential property, as well as a useful recap on the VAT reverse charge mechanism introduced to the sector back on 1 March 2021 on page 12. There is of course an element of risk with any construction and property development, so on page 14 we look at what insurance cover you might require, whether you are an existing business or embarking on your first venture into property development and include recommendations to help improve risk management.

Ask anybody within the sector and they’ll say that the common challenges that they are all facing are a shortage of labour, and the supply and rising costs of materials. In this edition we examine (on page 4) why it has never been more important for business owners and senior management to keep a handle on these rising costs and the potential pitfalls they can bring to the profitability of property schemes.

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